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    September 18, 2026   Case Laws Income Tax
    Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
    September 18, 2026   Case Laws Income Tax
    Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance ver...
    September 18, 2026   Case Laws Income Tax
    Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
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    Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the...
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    Entity-level transfer pricing benchmarking required where interlinked trading and manufacturing transactions cannot be reliably segmented.
    September 18, 2026   Case Laws Income Tax
    Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
    September 18, 2026   Case Laws Benami Property
    Secured creditor priority does not release benami property from attachment, while notice challenge fails without proven prejudice.
    September 18, 2026   Case Laws Customs
    Voluntary Customs Duty Deposits May Be Appropriated in Settlement Despite Limitation on Fresh Demand Proceedings
    September 18, 2026   Case Laws Customs
    Writ jurisdiction cannot ordinarily bypass customs appellate remedies, including mandatory pre-deposit, where factual and merits disputes require stat...
    September 18, 2026   Case Laws IBC
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    September 18, 2026   Case Laws Customs
    Anti-dumping duty on wind turbine gear boxes is limited to embedded castings, not the gear boxes as whole.
    September 18, 2026   Case Laws Customs
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    September 18, 2026   Case Laws Customs
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    September 18, 2026   Case Laws IBC
    Provident-fund dues outside insolvency waterfall require payment with interest, while damages discretion awaits larger-Bench review.
    September 18, 2026   Case Laws IBC
    Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
    September 18, 2026   Case Laws FEMA
    Statutory omission does not erase earlier FEMA contraventions; delayed foreign-investment reporting attracts civil penalties without proving intent.
    September 18, 2026   Case Laws Money Laundering
    Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
    September 18, 2026   Case Laws Indian Laws
    Self-help vehicle repossession requires prior notice and fair procedure; arbitrary recovery can trigger restorative and compensatory relief.
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September 18, 2026   Case Laws Income Tax
Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
September 18, 2026   Case Laws Income Tax
Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance verification.
September 18, 2026   Case Laws Income Tax
Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
September 18, 2026   Case Laws Income Tax
Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the permitted credit period.
September 18, 2026   Case Laws Income Tax
Entity-level transfer pricing benchmarking required where interlinked trading and manufacturing transactions cannot be reliably segmented.
September 18, 2026   Case Laws Income Tax
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verification.
September 18, 2026   Case Laws Benami Property
Secured creditor priority does not release benami property from attachment, while notice challenge fails without proven prejudice.
September 18, 2026   Case Laws Customs
Voluntary Customs Duty Deposits May Be Appropriated in Settlement Despite Limitation on Fresh Demand Proceedings
September 18, 2026   Case Laws Customs
Writ jurisdiction cannot ordinarily bypass customs appellate remedies, including mandatory pre-deposit, where factual and merits disputes require statutory review.
September 18, 2026   Case Laws IBC
Natural justice requires determination of a non-party's intervention application before final adjudication of an insolvency petition.
September 18, 2026   Case Laws Central Excise
Evidentiary safeguards for statements and electronic records defeated a clandestine-clearance demand lacking independent corroboration entirely.
September 18, 2026   Case Laws Customs
Anti-dumping duty on wind turbine gear boxes is limited to embedded castings, not the gear boxes as whole.
September 18, 2026   Case Laws Customs
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence revocation.
September 18, 2026   Case Laws Customs
Customs transaction value requires stated doubt and sequential valuation before market inquiry can support enhancement.
September 18, 2026   Case Laws IBC
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings.
September 18, 2026   Case Laws IBC
Provident-fund dues outside insolvency waterfall require payment with interest, while damages discretion awaits larger-Bench review.
September 18, 2026   Case Laws IBC
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigation.
September 18, 2026   Case Laws FEMA
Statutory omission does not erase earlier FEMA contraventions; delayed foreign-investment reporting attracts civil penalties without proving intent.
September 18, 2026   Case Laws Money Laundering
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains covered by amended law.
September 18, 2026   Case Laws Indian Laws
Self-help vehicle repossession requires prior notice and fair procedure; arbitrary recovery can trigger restorative and compensatory relief.

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Home › Highlights › Income Tax › 2023 › June, 2023 › This
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Income Tax

Payment made towards traffic rule violation - whether revenue...

Traffic Violation Fee Allowable as Business Expense u/s 37(1) of Income Tax Act.

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Income Tax June 9, 2023 Case Laws AT
Payment made towards traffic rule violation - whether revenue expenditure u/s 37(1) - whether such payments made were for an offence or is prohibited by law? - payment of compounding fee for violation of provision under the Motor Vehicles Act, 1988 and Rules thereunder - such expenditure is allowable as business expenditure under section 37(1) - AT
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